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No VAT due on artwork resale proceeds: Commission v Austria (C-51/18)

  • EU
  • January 09th 2019
  • By Danny Campbell

In this case, the Commission was claiming that, by imposing VAT on a royalty paid under Austrian law to the author of an original work of art when the artwork was resold, Austria had failed to fulfil its obligations under art 2 Principal VAT Directive. The ECJ agreed with the Commission. The royalty was not consideration for any supply of goods or services by the author, nor was it additional consideration for the original sale.

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